Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2001 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (8) TMI 71 - DELHI HIGH COURTExtract: .......alty or interest. The Tribunal had noted that the amount was paid as retainer fee and was not relatable to any proceedings for determination of any liability under the Act by way of tax, penalty or interest. That being the factual conclusion, the answer to the second question is in the affirmative, in favour of the assessee and against the Revenue.
|